senate Bill S4046

2009-2010 Legislative Session

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 27, 2010 reported and committed to finance
Jan 06, 2010 referred to investigations and government operations
May 19, 2009 reported and committed to finance
Apr 08, 2009 referred to investigations and government operations

Votes

view votes

Apr 27, 2010 - Investigations and Government Operations committee Vote

S4046
7
1
committee
7
Aye
1
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 27, 2010

nay (1)

Co-Sponsors

S4046 (ACTIVE) - Details

See Assembly Version of this Bill:
A6380
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S43, A1163
2013-2014: S173
2015-2016: S161
2017-2018: S490

S4046 (ACTIVE) - Summary

Provides a maximum $200 tax credit for taxpayer expenses associated with the development of open source and free software license programs.

S4046 (ACTIVE) - Sponsor Memo

S4046 (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4046

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              April 8, 2009
                               ___________

Introduced  by  Sens. SQUADRON, C. JOHNSON, STACHOWSKI -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN  ACT  to  amend the tax law, in relation to providing a tax credit to
  individuals for up to two hundred dollars of expenses related  to  the
  development and posting of an open source or free license program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (qq) to read as follows:
  (QQ)  OPEN  SOURCE  OR  FREE  LICENSE  CREDIT. (1) A TAXPAYER SHALL BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST
THE TAX IMPOSED PURSUANT TO SECTION SIX HUNDRED ONE OF  THIS  PART.  THE
AMOUNT  OF  CREDIT  SHALL  EQUAL  UP  TO  TWENTY  PERCENT  OF  THE TOTAL
OUT-OF-POCKET EXPENSES OF THE TAXPAYER USED  IN  THE  DEVELOPMENT  OF  A
PROGRAM  THAT  IS  PROVIDED  TO  THE PUBLIC UNDER AN OPEN SOURCE OR FREE
SOFTWARE LICENSE, UP TO A MAXIMUM OF TWO HUNDRED DOLLARS.
  (2) FOR THE PURPOSES OF THIS SUBSECTION, A PROGRAM SHALL  QUALIFY  FOR
THE  CREDIT PROVIDED BY THIS SUBSECTION IF THE CODE FOR SUCH PROGRAM HAS
BEEN RELEASED UNDER AN OPEN SOURCE LICENSE RECOGNIZED BY THE OPEN SOURCE
INITIATIVE, OR HAS BEEN RELEASED UNDER A FREE  SOFTWARE  LICENSE  RECOG-
NIZED BY THE FREE SOFTWARE FOUNDATION.
  (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR
ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA-
BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY
TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID-
UAL FOR ANY OTHER TAXABLE YEAR AND PERTAINING TO THE SAME PROGRAM OR ANY
PORTION THEREOF.
  (4)  IN  NO  EVENT  SHALL  THE  AMOUNT  OF THE CREDIT PROVIDED BY THIS
SUBSECTION EXCEED THE TAXPAYER'S TAX FOR THE TAXABLE YEAR.  HOWEVER,  IF
THE AMOUNT OF CREDIT OTHERWISE ALLOWABLE PURSUANT TO THIS SUBSECTION FOR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09314-02-9

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